Hilti Manufacturing India Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- July 11, 2023
- Type:
- Advance Ruling
- Members:
- Milind Kavatkar, Amit Mishra
Subject
R&D services provided to overseas entity on the product samples provided to the applicant in India is 'export of services'
Summary
The ruling involves a company developing a prototype through R&D, testing, and engineering activities. Some materials/goods for the prototype are supplied by another company. The prototype gets consumed in the process and the result is communicat…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT 1. This ruling is in pursuance to the direction given vide Advance Ruling (Appeal) No. GUPGAAAR/APPEAL/2022/21 dated 27.9.2022, wherein the following order was passed viz [relevant extract] “10. The appellant has now presented new facts which have not been placed before the GAAR and the ruling given by the GAAR is th…